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GST Demand on Contractors Stayed Due to Pending Decision on DJB’s Status as Local Authority

Case Law Details

Case Name
Delhi Jal Board Contractors Welfare Association Vs State of NCT of Delhi & Ors. (Delhi High Court)
Date of Judgement/Order
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Delhi Jal Board Contractors Welfare Association Vs State of NCT of Delhi & Ors. (Delhi High Court) The Delhi High Court considered a writ petition filed by a contractors’ association representing 171 members engaged in executing works for the Delhi Jal Board (DJB). The petition challenged the demand of 18% GST on contracts executed between the association’s members and DJB. The association contended that DJB qualifies as a “local authority” under Section 2(69) of the CGST Act, and therefore, GST should be levied at 12% instead of 18%. The petition also challenged an alert circular ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,511

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